Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 48 - MADRAS HIGH COURT

2016 (1) TMI 48 - MADRAS HIGH COURT - TMI - Cancellation of registration certificate - petitioner firm filed incorrect returns declaring taxable turnover as exempted turnover - Held that:- Before passing the impugned orders of assessment, the objection letter as furnished by the petitioner on 13.01.2015 and received by the authority on 18.01.2015, has not been considered by the assessing officer. The specific prayer made by the petitioner with regard to supply of certain copies of documents was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

J. For the Appellant : Mr. R Senniappan For the Respondent : Mr. Kanmani Annamalai, AGP (T) ORDER Challenging the orders of assessment dated 30.06.2015 passed by the respondent individually for the assessment year 2012-13 relating to TIN No.33746200555 and for the assessment years 2012-13 and 2013-14 relating to TIN No.33746206666, the petitioner firm has come forward with these writ petitions. 2. The petitioner is a partnership firm and it is engaged in the Manufacture of Alloy Wheels for Four .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch were in fact accepted by the respondent. While so, according to the petitioner, after inspection which was carried out on 23.07.2013 and 24.07.2013, the respondent issued a notice alleging that the petitioner firm filed incorrect returns declaring taxable turnover as exempted turnover in respect of assessment year 2012-13 and 2013-14 and accordingly, the respondent, issued three notices on 14.03.2014 relating to the assessment year 2012-13 [covering the period between April 2012 and December .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ll the relevant documents. Now, the grievance of the petitioner is that though he produced all the relevant documents, the respondent without considering the same, passed impugned orders in a routine fashion. Thus, the petitioner is now before this court with these writ petitions challenging the said assessment orders. 3. Heard both sides and also perused the records carefully. 4. Admittedly, in the instant case, before passing the impugned orders of assessment, the objection letter as furnished .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version